question_answer

From the following statements given in Column I and Column II, choose the correct pair of statements:

Column I		Column II
(A)	Imposed and paid by the same person	1.	Escheat
(B)	Imposed on one but paid by other person	2.	Non-taxable Receipts
(C)	Claim on property having no will or legal heir	3.	Indirect Tax
(D)	Court fee, License fee	4.	Direct Tax

A) A – 1, B – 2, C – 3, D – 4

B) A – 3, B – 2, C – 1, D – 4

C) A – 4, B – 3, C – 1, D – 2

D) A – 2, B – 3, C – 4, D – 1